Assessee-trust was granted provisional registration under section 12A(1)(ac)(vi).Assessee filed application for final registration under section 12A(1)(ac)(iii). Commissioner (E) issued notices seeking details and documents regarding establishment and activities of trust. Assessee failed to respond to these notices. Commissioner (E),  rejected application for registration and also cancelled provisional registration, citing non-compliance. On appeal the Tribunal held that   Commissioner (E) had committed a procedural lapse by not addressing evidence that was already on record before rejecting application. Mere non-response to notices could not be sole basis for rejection if relevant documents were available in assessment file.  Order of Commissioner (E) is  set aside and matter is  restored back to him for fresh consideration.